Calendar accounting means



I. E. PHILLIPS.

CALNDAR ACCOUNTING MEANS.

APPucATlou FILED Auazz, |919.

Patented May 25,1920.

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I. E. PHILLIPS.

CALENDAR ACCOUNTING MEANS. i APPLICATION F-ILED AUG-2, I9I9. Y1,341,018, v Patented May 25, 1920.

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UNITED STATES PATENT oF-FicE.

JAMES E. PHILLIPS, 0F CHICAGO, ILLINOIS.

CALENDAR CCOUNTING MEANS.

to provide a calendar, on the monthly loose leaves of which dailybusinessI transactions may be conveniently recorded, and the itemizedmonthly debits and credits summarized.

A furtherl object of the invention is the provision of a calendarembodying a support or hanger member to which the month y date sheets,thus designed, are loosely con-.

nected, and having printed onf'the back thereof a form adapted to thetabulation of the itemized yearly summary of the monthly transactions.

With these and other apparent objects in View, the invention consists ofa calendar embodying the features to be more fully set forthhereinafter, the scope of the invention being pointed out in theappended claims In the accompanying drawings, which are made part of thespecification, similai' reference characters' are employed to designatecorresponding elements.

- In the said drawings Figure 1 is a face View of a calendar embodyingthe improved system.

Fig. 2 is an edge/view with a portion of the top member or supportbroken away, and Fig. 3 is a rear view of the top member. In carryingout my present invention I prefer to use a calendar-construction, asillustrated, for which a patent has been granted to me, said patentbeing No. 1,288,167, and bearing date December 17th, 1918. While thisconstruction is most conveniently adapable to the improved features, itwill be und,derstood that I am not confined to this Specific form ofassemblage of parts.

The calendar provides a hanger or supporting Imember 1 having apertures2 thereinf. The apertures 2 are adapted to receive and retain hooks 3 onwhich the monthly date sheets 4 are hung, apertures 5 being provided inthe date sheets for this purpose,

Specification of Letters Patent.

Patenled Majv 25, 1920.

Application filed August 22s, 1919. Serial No. 319,159.

4There are numerous advantageous features in a calendar of this generalconstruction, which are set forth in my former patent, and it willbeapparent that the construction; aboverbriely described provides adesirable accommodation for the improved account system.

The date sheets 4 are each provided with spaces 6 in which may berecorded daily financial transactions. Said sheets are also providedwith a form for carrying forward,

or tabulating an itemized summary of such transactions, said formincluding a vertical column 7 for recordingdisbursements, a like column8 for recording receipts, and an interposed column 9 1n which isarranged a series of headings indicating the general classification ofdisbursements and receipts,

and under each heading-a plurality of items.

Referring tothe date sheet illustrated in Fig. l, it'will be'noted thatdaily disbursements and receipts are recorded in the divisional spaces6. As shown, on Wed. the 1st. $35.00 was paidin wages; on Thu. .the 2nd.$28.00 worth of milk and .55 worth of eggs were sold. Onthei'th. a plowwas boughtfor $22.00, the letter B being used as a symbol. used inconnection with the data to denote that 10 bu. of seed corn was boughtfor $60.00. On the 24th. hogs werel sold for $400.00, as shown, and soon, entries being made of the financial transactions each day in thespace provided therefor.

At the close of each month a summary ofA Ythe transactions is recordedin the form on the right of the sheet, as shown. vThis particular datesheet shows that during the nonth of January, 1919, $490.00 `wasreceived for hogs; $90.00 was paid for hogs; $210.00was received forwheat; $60.00 was 'paid out for corn, and so on, the disbursementstotaling $367.00, and the receipts totaling illlt.l

The monthly date sheets are filed in some and for use 4in preparing theyearly' summary, which is another elementof the system, provision beingmade therefor on theV back of the calendar member l, as shown in Fig. 3.y A i The form on the back of member 1 provides ,a vertical lcolumn 10-in which is arranged a plurality of items corresponding to the items onthe monthly date sheets. The space to the left of the column 10 is,de-

On the 14th. the same symbol is convenient, safe place for futurereference,

signed for recordin a yearly summary of 1 the other columns are formonthly receipts.

l'back of member 1.

The disbursement space and the receipt space are both ruledhorizontally, thereby forming divisions of the vertical monthly andtotal columns, corresponding to, or projecting from the items in thecolumn 10, and a general total spacing is provided at the foot of allthe columns.

At the close of each month the monthly totals of disbursements andreceipts are carried over from the monthly date sheets to the yearlysummary form provided on the For example, the amounts set down incolumn. 7 of sheet 4, Fig. 1, are entered in the J an. disbursementcolumn of the yearly'" summary form, as shown in Fig. 3, and the4amounts recorded in column 8 are transferred to the J an. receiptcolumn lof said form. At the close of the year the total disbursementsfor each item are entered in the column 11, and the total receipts fromeach item are placed in column 12, and a grand total of disbursementsand receipts set down at the foot of the respective vertical totalcolumns. The accuracy, of the operation can readily be proven, as thesum of the correct monthly disbursement totals must equal the grandtotal at the foot of column 11, and the sum of the correct monthlyreceipt totals must equal the grand total at the foot of column 12. Thesimple problem of deductingrthe total amount at the foot of column 11from that at the foot of column- 12, gives the net income for the year.

'The forms for this account system, when embodied with acalendargreatly'enhance its eiiiciency as an article of utility in thehousehold. It also adds'to the value ofthe calendar as an advertisingmedium, which is a common use for calendars, as it is appreciated by thefarmer, or householder, providing a simple and convenient means forkeeping a ready reference account of daily, monthly, and yearly nancialbusiness transactions. Moreover, it is a lasting advertisement for themerchant who employes it for this purpose. The several parts of thecalendar are treasured .and preserved, as the date sheets carry therecord of daily and Ymonthly transactions, and coperate with the topmember ifor the summarization of the yearly business.

What I claim and desire to secure by Letters Patent iS- 1. -A calendaraccounting means, compris'- ing a calendar'having a plurality ofdetachable printed date sheets, said' sheets each provided withdelineated record spaces corresponding to the days of a month, whereindata of transactions for each day may be entered, and each sheetprovided with appropriately designated columns for the entry of amonthly summary of the daily transactions.

2. A calendar accounting means, comprising a calendar having asupporting mem-` ber and a plurality of detachable printed date sheets,said sheets each provided with delineated record' spaces' correspondingto the days of avmonth, wherein data of transactions for each day may beentered, and each sheet provided with appropriately designated columnsfor the entry `of a monthlylsummary of the daily transactions, and ayearly summary form on the supportling member.

3. A calendar accounting means,l comprising a calendar having asupporting member.

a plurality of printed monthly date sheets, and means for detachablyconnecting said date sheets with the supporting member, each monthlydate sheet provided with delineated record divisional spacescorresponding to the days of a month, wherein data of financialdisbursements and receipts for each day may be entered, each of saidsheets having a list of items arranged thereon and J appropriatelydesignated blank columns arranged in co-relation to said list, whereinJentry may be made of a monthly summary of the daily disbursements andreceipts.

4. A calendar accounting means comprising a calendar having a supportingmember, va plurality of printed monthly date sheets, 'and means fordetachably connecting said date sheets with the supporting member, eachmonthly date sheet provided withv delineated record divisional spacescorresponding to 'the days of a month, wherein data of financialdisbursements `and receipts for each day may be entered, each of saidsheets having alist of items arranged thereon and appropriatelydesignated blank columns arranged in correlation to said list, whereinentry may be made o'f a monthly summary of the daily disbursements andreceipts, and thesupporting member of the

